연구비 집행에 관한 내부통제 시스템 운용에 관한 연구 - RCMS의 연구비 집행분석 효과를 중심으로 -

This paper examines the operation of the internal control system for the expenditure behavior at national R&D fund. In particular, the authors want to investigate the effectiveness of internal control of the RCMS(Real-time Cash Management) operated by KEIT(Korea Evaluation Institute of Industrial Technology). The authors analyse researcher’s expenditure dividing it into two group according to result of RCMS execution analysis. One is the group that needs to be carefully examined for its research expenses according to RCMS analysis and the other group does not. Then, we investigated whether there was a difference between the two groups’ amount of inadequate expending. The t-test results show that the difference between two groups is statistically significant and regression analysis show that the result of RCMS execution analysis has an effect on amount of inadequate expending. also, RCMS is considered to have an internal control effect on the execution of research expenses, based on the case of audit It is expected that this study will be used to effectively manage R&D funds in the future by preliminarily verifying the effectiveness of the executive analysis of RCMS.